The Research On The Internal Control On Account Receivable Of M Company

In recent years,China's comprehensive national strength has been continuously improved,the level of science and technology and production technology has also increased significantly,and the coverage of information networks has become wider and wider.Enterprises are in fierce market competition and face complex and diverse risks that affect the future development of enterprises.However,the imperfect internal management control system is the most common risk.Therefore,if listed companies face increasingly tight market competition,the most urgent approach for enterprises is to do everything possible to build a scientific and rational internal control system.Only in this way can listed companies avoid risks and be fierce.Stand out from the competition in the market.The internal control system of a listed company is the basis for its daily operation management.Only when the internal control of the enterprise is continuously strengthened,establishing a corresponding internal control system for all aspects of the company's operation can help the enterprise to improve business management.To encourage enterprises to better carry out their economic activities,risk control is the foothold of the internal control system for listed companies.In 2008 and 2010,the relevant departments successively issued the“Basic Standards for Internal Control of Enterprises”and the“Guidelines for Enterprise Internal Control Support".The former is based on five key factors of internal control and regulates the improvement and implementation of internal control systems of listed companies.Behavior,the latter is based on 18 tasks,systematically discusses how listed companies should implement internal controls.At present,most listed companies in order to increase market share,expand market share,improve market competitiveness,and stand out in the market competition,have to increase the proportion of corporate products sold,so companies should pay attention to accounts receivable in daily operations Internal control risks of accounts receivable such as risk recovery,settlement form risk,and customer credit risk.Therefore,the internal control of accounts receivable determines the future development direction of the company.M Company is a small and medium-sized enterprise integrating R&D and manufacturing of radiators,floor heating and central air-conditioning.Given the relatively small scale of M Company and many problems in the internal control system of enterprise accounts receivable,the company is in a business dilemma.Based on the actual situation of M company,combined with relevant theories,the author seeks internal control measures for accounts receivable that are suitable for its future development.This topic has strong practical significance.According to the idea of "finding problems—analysing the causes—solving problems",this article first systematically discusses the relevant theories of internal control of accounts receivable,finds suitable targets,and based on this,according to the reality of M company,Find the shortcomings of the internal control of its accounts receivable and analyze the reasons,and propose corresponding solutions to improve the internal control system of M company accounts receivable.